Company registration number: 08177593
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Dectel Construction Limited
Pages for filing with the Registrar
Company registration number: 08177593
Dectel Construction Limited
Balance sheet
as at 31 August 2025
31 Aug 25 31 Aug 24
Note £ £ £ £
Fixed assets
Tangible assets 4 55,383 40,873
55,383 40,873
Current assets
Debtors 5 20,000 204,662
Cash at bank and in hand 51,476 181,028
71,476 385,690
Creditors: amounts falling due within one
year 		6 (30,351) (197,750)
Net current assets 41,125 187,940
Total assets less current liabilities 96,508 228,813
Creditors: Amounts falling due after more
than one year 		7 (30,676) (38,002)
NET ASSETS 65,832 190,811
Capital and reserves
Called up share capital 2 -
Profit and loss account 65,830 190,811
TOTAL EQUITY 65,832 190,811
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08177593
Dectel Construction Limited
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 May 2026 and signed on its behalf by:
Mr D Johnson, Director
29 May 2026
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Dectel Construction Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Dectel Construction Limited is a private company registered in England and Wales. Its registered number is 08177593. The company is limited by shares. Its registered office is Office 3 The Meadows, The Meadows, Chester, Cheshire, CH4 9NG.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & Machinery - 25% reducing balance
Fixtures & Fittings - 25% reducing balance
Motor Vehicles - 25% reducing balance
Computer Equipment - 25% reducing balance
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Dectel Construction Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 3).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 104,990
Additions 92,957
Disposals (117,511)
At 31 August 2025 80,436
Depreciation
At 1 September 2024 64,117
Charge for year 18,459
Eliminated on disposal (57,523)
At 31 August 2025 25,053
Net book value
At 31 August 2025 55,383
At 31 August 2024 40,873
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Dectel Construction Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Debtors
31 Aug 25 31 Aug 24
£ £
Trade debtors 20,000 204,662
6 Creditors: amounts falling due within one year
31 Aug 25 31 Aug 24
£ £
Amounts owed to directors 950 8,614
Other creditors 2,514 15,294
Taxation 1,592 78,249
VAT payable 18,795 94,093
Accruals and deferred income 6,500 1,500
30,351 197,750
7 Creditors: amounts falling due after more than one year
31 Aug 25 31 Aug 24
£ £
Bank loans 30,676 38,002
8 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the periods ended 31 August 2025 and 31 August 2024.
31 Aug 25 31 Aug 24
£ £
Balance outstanding at start of year (8,614) -
Amounts advanced 7,664 -
Amounts repaid - (8,614)
Balance outstanding at end of year (949) (8,614)
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